COMMENTS

  1. Research in Accounting Regulation

    Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature. Stephen R. Moehrle, ... He Wen. October 2018 View PDF. Read the latest articles of Research in Accounting Regulation at ScienceDirect.com, Elsevier's leading platform of peer-reviewed scholarly literature.

  2. Research in Accounting Regulation

    Research in Accounting Regulation is an archival platform supporting access to article abstracts of all volumes of the series, and linkages to the full-text materials for these volumes for the 30 year period of publication, ending December 30, 2018. Welcome to RAR.World.

  3. Research in Accounting Regulation

    For all open access content, the Creative Commons licensing terms apply. Read the latest articles of Research in Accounting Regulation at ScienceDirect.com, Elsevier's leading platform of peer-reviewed scholarly literature.

  4. Research in Accounting Regulation

    A peer-reviewed journal that publishes research on accounting regulation, policy, and practice. The latest issue (April 2018) features articles on non-GAAP reporting, corporate political disclosure, sustainability assurance, index investors, and more.

  5. Research in Accounting Regulation, Volume 17

    Research in Accounting Regulation. 1st Edition, Volume 17 - September 17, 2004. Editors: Gary Previts, Tom Robinson. Language: English. Hardback ISBN: 9780762311316. eBook ISBN: 9780080545455. The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government ...

  6. Research in Accounting Regulation

    This paper analyses accounting for financial instruments of STOXX 50 companies and compare them to the requirements of IAS 32 and IAS 39, before IFRS are mandatory in the European Union. We use a ...

  7. Research in Accounting Regulation

    Research in Accounting Regulation is a peer-reviewed academic journal of accounting published by Elsevier. The editor-in-chief is Gary John Previts. The journal was established in 1987 [1] and is abstracted and indexed by Scopus. [2] The focus of the journal is on the role and relationship of regulatory and self-regulatory bodies on the ...

  8. Governance mechanisms, accounting regulation, and corporate disclosure

    The first is research on the impact of C19 and policy interventions in areas of interest, specifically exploring whether and how governance mechanisms, accounting regulation, and corporate disclosure were affected by the pandemic, for example, by asking whether changes to governance mechanisms (e.g., virtual shareholder meetings or reduced ...

  9. Research in Accounting Regulation, Volume 18

    Research in Accounting Regulation. 1st Edition, Volume 18 - January 27, 2006. Editor: Gary Previts. Language: English. Hardback ISBN: 9780762312900. eBook ISBN: 9780080462813. The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector ...

  10. Research in Accounting Regulation, Volume 14

    Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental ...

  11. Research in Accounting Regulation

    Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on: 1) Self-regulatory activities. 2) Case law and litigation.

  12. Research in Accounting Regulation

    Research in Accounting Regulation. Gary Previts, Tom Robinson. Elsevier, Mar 21, 2007 - Business & Economics - 338 pages. The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy ...

  13. Research in Accounting Regulation

    Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the ...

  14. Research in Accounting Regulation

    Research in Accounting Regulation. Supports open access. Articles & Issues. Menu. Articles & Issues. Latest issue; All issues; Submit search. Volume 30, Issue 2 ... select article Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature.

  15. Research in Accounting Regulation

    The SJR is a size-independent prestige indicator that ranks journals by their 'average prestige per article'. It is based on the idea that 'all citations are not created equal'. SJR is a measure of scientific influence of journals that accounts for both the number of citations received by a journal and the importance or prestige of the journals ...

  16. Research in Accounting Regulation

    Research in Accounting Regulation You may order single or multiple copies of back and recent journal issues. If you are an Author wishing to obtain a printed copy of the journal issue featuring your article, or you require a printed copy for research, review or add to your library, the process is easy -

  17. Accounting Theory: Research, Regulation and Accounting Practice

    The individual chapters of Accounting theory: Research, Regulation and Accounting Practice provide a useful springboard for discussions of and instruction in accounting theory. Hopefully, as they draw attention to the role and nature of accounting theory, responsible accounting practice will be promoted. Accounting Theory: Research, Regulation ...

  18. Research in Accounting Regulation, Volume 19

    Research in Accounting Regulation. 1st Edition, Volume 19 - January 24, 2007. Editors: Gary Previts, Tom Robinson. Language: English. Hardback ISBN: 9780080453804. eBook ISBN: 9780080468891. The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and ...

  19. Accounting Theory: Research, regulation and accounting practice

    In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of "law", albeit law (regulation) heavily influenced by dominant economic and political ideology.

  20. Research in Accounting Regulation

    Read the latest articles of Research in Accounting Regulation at ScienceDirect.com, Elsevier's leading platform of peer-reviewed scholarly literature. Skip to main ... select article Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005-2006) https://doi.org ...

  21. Financial Services Regulation in Practice

    The standards required of firms and individuals are given comprehensive analysis: the FCA's five main conduct of business sourcebooks are scrutinised, as is the increased regulator engagement with the regulation of individuals (specifically in relation to senior management and customer—facing staff).

  22. Research in Accounting Regulation

    Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based upon: self-regulatory activities, case law and litigation, government and quasi-governmental ...

  23. IRS Updates Research Expense Accounting Method

    Discover the latest IRS changes to research expense accounting methods and how they impact businesses. Read more on MY-CPE Insights! ... August 29, the IRS issued Revenue Procedure 2024-34, modifying the rules under Section 446 of the tax code and Treasury Regulation Section 1.446-1(e). If you're dealing with research or experimental expenses ...

  24. Research in Accounting Regulation, Volume 20

    This volume is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy. Purchase Research in Accounting Regulation, Volume 20 - 1st Edition. Print Book & Print Book & E-Book. ISBN 9780080453934, 9780080974606, 9780080569697.

  25. SEC.gov

    ADMINISTRATIVE PROCEEDING File No. 3-22065. September 4, 2024 - The Securities and Exchange Commission today announced settled charges against Portland General Electric Company, a publicly-traded regulated utility company in Oregon, for having deficient internal accounting controls and books and records prior to booking $127 million in derivatives trading losses in August 2020.

  26. Research in Accounting Regulation

    Research in Accounting Regulation, Volume 15 Gary Previts No preview available - 2002. Common terms and phrases. accounting profession AICPA annual report audit clients audit committee audit fee audit firms audit quality auditor change auditor switch baht banking industry Big 5 auditor capital markets cash Citigroup coefficient company's ...